Property, Plant and Equipment

6 Months Ended

Jun. 30, 2017

Property, Plant and Equipment

Property, Plant and Equipment

4.    Property, Plant and Equipment

Property, plant and equipment was comprised of the following at June 30, 2017 and December 31, 2016:

	June 30,		December 31,
	2017		2016
Proppant systems and related equipment	$	68,255	$	51,899
Machinery and equipment		4,148		3,916
Furniture and fixtures		78		7
Computer equipment		1,036		829
Vehicles		2,409		1,235
Buildings		3,154		3,008
Proppant systems in process		5,614		1,252
Land		578		578
Property, plant and equipment, gross		85,272		62,724
Less: accumulated depreciation		(11,017)		(8,374)
Property, plant and equipment, net	$	74,255	$	54,350

Depreciation expense for the three months ended June 30, 2017 and 2016 was $1,370 and $911, respectively, of which $1,196 and $801 is attributable to cost of proppant system rental, $91 and $35 is attributable to cost of proppant system services, and $83 and $75 is attributable to selling, general and administrative expenses, respectively. Depreciation expense for the six months ended June 30, 2017 and 2016 was $2,534 and $1,780, respectively, of which $2,225 and $1,561 is attributable to cost of proppant system rental, $154 and $69 is attributable to cost of proppant system services, and $155 and $150 is attributable to selling, general and administrative expenses, respectively. The Company capitalized $164 and $175 of depreciation expense associated with machinery and equipment used in the manufacturing of its systems for the three months ended as of June 30, 2017 and 2016, respectively. The Company capitalized $320 and $342 of depreciation expense associated with machinery and equipment used in the manufacturing of its systems for the six months ended as of June 30, 2017 and 2016, respectively.